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Chartered Institute of Taxation Issues Statement on Scottish Budget Income Tax Announcements
January 14, 2026
LONDON, England, Jan. 14 -- The Chartered Institute of Taxation issued the following statement by Director of Public Policy Ellen Milner regarding the income tax provisions in the Scottish Budget:

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Scottish Budget reaction

The Chartered Institute of Taxation (CIOT) has commented on the income tax announcements in today's Scottish Budget (13 January 2026).

Ellen Milner, CIOT Director of Public Policy, said:

"Ministers . . .

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